TMI Blog1976 (11) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ed status of a registered firm before the ITO. The assessee filed an application in Form No. 11 on 17th Dec., 1970. As the receipt issued by the Department in this regard did not make any mention of the partnership deed or a copy thereof having been filed alongwith the application, the ITO did not grant registration to the assessee firm. In appeal, it was stated that the deed of partnership was ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nership deed, which would normally be mentioned if the same was filed alongwith Form No.11. It was stated that a copy of the deed, though filed, but the same did not bear the signature of the partners nor was certified by them to be a true copy. It was stated that it is a condition precedent before granting registration that the deed in original as well as a copy of the same should be filed alongw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o throw out the assessees' claim for registration altogether. It was stated that the firm was granted renewal of registration even in subsequent years, which would go to show that the firm was a genuine firm in existence in the year under appeal. 4. In our opinion, there is no force in the submission of the Departmental Representative. We agree with the observation of the AAC that the default w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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